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Taxation Without RepresentationThe History of Hong Kong's Troublingly Successful Tax System$
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Michael Littlewood

Print publication date: 2010

Print ISBN-13: 9789622090996

Published to Hong Kong Scholarship Online: September 2011

DOI: 10.5790/hongkong/9789622090996.001.0001

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PRINTED FROM HONG KONG SCHOLARSHIP ONLINE (www.hongkong.universitypressscholarship.com). (c) Copyright Hong Kong University Press, 2022. An individual user may print out a PDF of a single chapter of a monograph in HKSO for personal use.date: 17 May 2022

Introduction: The Thunder of History

Introduction: The Thunder of History

(p.1) 1 Introduction: The Thunder of History
Taxation Without Representation

Michael Littlewood

Hong Kong University Press

This chapter provides some background information on the origins, developments, and operation of Hong Kong's tax system. It also provides a brief account of the distinguishing characteristics of Hong Kong's tax system; Hong Kong's system of government, its philosophy of public finance, and other sources of revenue; the British Income Tax Act of 1803, commonly called Addington's Act, which served as the model upon which Hong Kong's tax system was based; and the source principle and practice followed by most British colonies in the early twentieth century of exempting offshore income from tax.

Keywords:   Hong Kong, tax system, government, public finance, revenue, British Income Tax, Addington's Act, British colonies, offshore income

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